Chapter 2
per allowable exemption in 2017, indexed for inflation (see inside back cover). The exemption is subject to a phase-out that begins with adjusted gross incomes of $261,500 ($313,800. for married couples filing jointly). See text for details. Tax rates depend on the level of the taxpayers’ taxable income, and are 10, 15, 25, 28, 33, 35 and now ... ................
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